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DODDS v. COMMISSIONER

Docket No. 6599-84.

51 T.C.M. 950 (1986)

T.C. Memo. 1986-174

Raymond Dodds, Jr. and Evelyn L. Dodds v. Commissioner.

United States Tax Court.

Filed April 28, 1986.

Attorney(s) appearing for the Case

Raymond Dodds, Jr., pro se. Gioele Settembrini, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

PARR, Judge:*

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year ended December 31, 1980, in the amount of $5,502. The sole issue is whether petitioners may claim as a farming expense for the year of purchase that part of a citrus grove's price attributable to fruit on the tree where the fruit is sold the following year.

Findings of Fact...

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